BRAINBRIDGE INVEST: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BRAINBRIDGE INVEST
Largest movements
- Cash -€278,433
down €278,433 (-83.7%), from €332,695 to €54,262
mainly Receivables within one year (-€222,621) and Receivables after one year (-€201,012)
- Receivables within one year +€222,621
up €222,621 (+307%), from €72,597 to €295,217
of which Other amounts receivable: +€217,176
- Receivables after one year +€201,012
up €201,012 (+10.6%), from €1.9m to €2.1m
- Reserves +€90,785
up €90,785 (+14.2%), from €641,390 to €732,176
- Financial income -€478,665
down €478,665 (-75.0%), from €638,071 to €159,405
- Taxes -€51,979
down €51,979 (-59.3%), from €87,645 to €35,666
- Financial charges -€13,504
down €13,504 (-21.2%), from €63,610 to €50,106
of which Financial charges: -€63,504
- Gross operating margin +€8,068
up €8,068 (+77.6%), from €10,403 to €18,471
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,546,105 | €7,686,314 | +€140,209 | +1.9% |
| Fixed assets | 21/28 | €5,236,977 | €5,231,987 | -€4,990 | -0.1% |
| Financial fixed assets | 28 | €5,236,977 | €5,231,987 | -€4,990 | -0.1% |
| Current assets | 29/58 | €2,309,128 | €2,454,327 | +€145,199 | +6.3% |
| Amounts receivable after more than one year | 29 | €1,903,836 | €2,104,848 | +€201,012 | +10.6% |
| Other amounts receivable | 291 | €1,903,836 | €2,104,848 | +€201,012 | +10.6% |
| Amounts receivable within one year | 40/41 | €72,597 | €295,217 | +€222,621 | +307% |
| Trade receivables | 40 | €72,597 | €78,042 | +€5,445 | +7.5% |
| Other amounts receivable | 41 | - | €217,176 | +€217,176 | |
| Cash at bank and in hand | 54/58 | €332,695 | €54,262 | -€278,433 | -83.7% |
| Total equity and liabilities | 10/49 | €7,546,105 | €7,686,314 | +€140,209 | +1.9% |
| Equity | 10/15 | €7,409,554 | €7,500,340 | +€90,785 | +1.2% |
| Contributions | 10/11 | €6,768,164 | €6,768,164 | = | 0.0% |
| Reserves | 13 | €641,390 | €732,176 | +€90,785 | +14.2% |
| Distributable reserves | 133 | €641,390 | €732,176 | +€90,785 | +14.2% |
| Amounts payable | 17/49 | €136,550 | €185,974 | +€49,424 | +36.2% |
| Amounts payable within one year | 42/48 | €136,550 | €185,974 | +€49,424 | +36.2% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €40,870 | €45,186 | +€4,316 | +10.6% |
| Suppliers | 440/4 | €40,870 | €45,186 | +€4,316 | +10.6% |
| Taxes, remuneration and social security | 45 | €95,680 | €90,788 | -€4,893 | -5.1% |
| Taxes | 450/3 | €95,680 | €90,788 | -€4,893 | -5.1% |
| Other operating charges | 640/8 | €1,286 | €1,318 | +€33 | +2.6% |
| Non-recurring operating charges | 66A | €9,840 | €0 | -€9,840 | -100% |
| Gross operating margin | 9900 | €10,403 | €18,471 | +€8,068 | +77.6% |
| Operating profit (loss) | 9901 | -€723 | €17,152 | +€17,875 | |
| Financial income | 75/76B | €638,071 | €159,405 | -€478,665 | -75.0% |
| Recurring financial income | 75 | €638,071 | €159,405 | -€478,665 | -75.0% |
| Financial charges | 65/66B | €63,610 | €50,106 | -€13,504 | -21.2% |
| Recurring financial charges | 65 | €63,610 | €106 | -€63,504 | -99.8% |
| Non-recurring financial charges | 66B | - | €50,000 | +€50,000 | |
| Profit (loss) for the period before taxes | 9903 | €573,738 | €126,451 | -€447,286 | -78.0% |
| Income taxes | 67/77 | €87,645 | €35,666 | -€51,979 | -59.3% |
| Profit (loss) for the period | 9904 | €486,092 | €90,785 | -€395,307 | -81.3% |
| Profit (loss) for the period to be appropriated | 9905 | €486,092 | €90,785 | -€395,307 | -81.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.